The law includes the following key changes:1. Amendments are made to the Tax Code, in particular:
- the repeal of part 3 of article 3, which defined the application of the norms of investment agreements concluded by the Cabinet of Ministers to tax relations.
- control over compliance with tax legislation in markets and mini-markets will be carried out by their administrations in the manner established by the Cabinet of Ministers.
- exemption from income tax for individuals selling wool, hides, and used batteries.
- the incomes of employees of football organizations will not be subject to income tax, including salaries, bonuses, and other types of payments.
- taxpayers with individual investment accounts will be able to receive investment deductions according to the rules established by article 1961 of the Tax Code.
- entities transferring real estate for state needs will pay tax at a rate of 0%.
- the norms of the Tax Code will be aligned with the principles of digitalization and simplification of administrative procedures, and outdated norms will be repealed.
3. An amendment is made to the Law "On Consumer Rights Protection," introducing a direct ban on the use of equipment for cashless payments registered to an individual.
4. The Law "On Notaries" is supplemented by a provision stating that the absence of tax and insurance contributions during notarial actions may lead to the revocation of a license.
5. The Law "On the Implementation of the Tax Code" adds a provision that tax benefits established by investment agreements concluded before December 31, 2025, will remain in force until their expiration, even if part 3 of article 3 of the Tax Code is recognized as having lost its validity.
